Research On The Influence Of Environmental Tax On The Green Technology Innovation Of Y Coal Enterprise

Coal industry is one of the pillar industries in China and makes a great contribution to China's economic development.The environmental pollution caused by problems in the production and operation of coal companies cannot be ignored.On January 1,2018,China formally implemented the Environmental Protection Tax Law of the People's Republic of China,which further deepened their environmental regulation.On January 23,2019,guidelines on the construction of a market-oriented green technology innovation system were issued,pointing out the direction for the sustainable development of coal and other resource-based companies in China.Y is a comprehensive coal company,and in recent years,overcapacity,environmental pollution,declining profits and even losses.In order to effectively alleviate Y Company's environmental pollution and excessive consumption of coal resources,improve the quality of its development and achieve sustainable development,Y Company actively conducts green technology innovation.Green technology innovation is becoming the link between the company to coordinate the ecological environment and its own development relationship.Based on Porter theory,externality theory,technological innovation theory and sustainable development theory,this paper studies the influence of environmental tax on the green technology innovation of Y Coal Listed Company.This paper expounds the influence of environmental tax levy on Y,analyzes the influence of environmental tax on green technology innovation,and constructs the evaluation index system of Y based on the influence of environmental tax.With the green technology innovation environment,green technology input ability,green technology output capacity and green technology terminal governance ability as the first-level evaluation indicators,the impact of environmental tax on the green technology innovation ability of Y company based on the close value method.The results show that: First,the environmental tax will promote green technology innovation by Y Coal.The relationship between coal companies ' environmental tax and green technology innovation supported the "Potter hypothesis".Second,there are two ways to influence the environmental tax on the green technology innovation of the Y Coal Company.One is the policy pressure of the environmental tax that forces the company to carry out the green technology innovation.The other is that environmental tax policies are promoting green technology innovation.Third,the close value analysis found that after the implementation of environmental tax,the green technology innovation environment faced by Y Company has become serious,and the difficulty of the company's efforts to implement green technology innovation is increasing.Environmental tax has the biggest impact on Y's green end governance capacity of technology innovation.In 2019,the company's green technology input ability,green technology output ability and green technology terminal governance ability performed the best in five years.Y paid more and more attention to green technology innovation related activities,and the good effect of green technology innovation is also obvious.It is hoped that the research in this paper will help Y to enhance its green competitiveness and promote the dual effect of energy conservation,emission reduction and benefit growth.Change the traditional technology innovation mode of Y company,and promote the transformation and upgrading of the company.